• In a medium mixing bowl, whisk together all the dry ingredients. Set aside.
• In the bowl of a stand mixer, cream together the butter and brown sugar using the paddle attachment on medium speed.
• Add the remaining wet ingredients and continue mixing until fully combined.
• On low speed, slowly add the dry ingredients and mix until just combined and pulling away from the edges of the bowl.
• Turn the dough out onto a lightly floured surface and divide into two equal halves.
• Shape each half of dough into an approximate 4 inch disc and wrap each with plastic wrap. Note that the dough will be quite sticky so flouring your hands can help.
• Chill the dough in the fridge for at least 2-3 hours or overnight if you prefer a long ferment.

When Ready to Bake

• When ready to bake the cookies, preheat the oven to 350℉.
• Use a floured rolling pin to roll out each disc on a generously floured surface. You want the cookies to be between ⅛ and ¼ inch thick (3-5 mm).
• Use cookie cutters to cut out the cookie dough shapes. Carefully peel off the dough surrounding the cut out shapes and gently lift the cookies from your work surface. Save the scraps of dough and roll into a ball to continue to roll the dough out and use up all the dough.
• Place the cookies on a large baking sheet lined with parchment paper about an inch apart.
• Bake for 10-13 minutes or until the cookies are slightly firm but still give when pressed.
• Allow to cool completely on a wire rack before icing.

When Ready to Ice

• In a small bowl, whisk together the icing ingredients until completely smooth. The icing should be soft and smooth but not runny. Add a little more milk or powdered sugar to achieve your desired consistency.
• Use a spoon to scoop the icing into a piping bag. If you do not have a piping bag, cut off the very tip of a plastic ziplock bag to make your own.
• Decorate each cookie, then allow the icing to dry out completely before storing.